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l/Irwin 1010 Comparison of Traditional Costing Versus Activitybased Costing General ledger view of warehousing costs Activitybased view of warehousing costs Storage and handling……………...$ General and administration………... Trucking and delivery……………… Freight consolidation……………….. Valueadded services………………... Total ……………………………... $ Dry storage………………………...…$ Refrigerated storage………………….… Receiving……………………………… Shipping…………………………...….. Billing…………………………………... Delivery………………………………… Packaging/stenciling…...………………. Freight consolidation…………………… Material handling equipment…………... Total…………………………………. $ Source: Terrance L. Pohlen, “Activity Based Costing for Warehouse Managers,” Warehousing Forum 9, no. 5 (May 1994), p. 1. Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1011 演講完畢,謝謝觀看!